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Enhance-Your-Reputation.com, Inc.

(Registrant)

By: /s/ Douglas Ward

Douglas Ward, President, CEO, CFO

Dated: September 26, 2013

Dated: March 21, 2014

0001511164-14-000142.txt : 20140321 0001511164-14-000142.hdr.sgml : 20140321 20140321122900 ACCESSION NUMBER: 0001511164-14-000142 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20140131 FILED AS OF DATE: 20140321 DATE AS OF CHANGE: 20140321 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Enhance-Your-Reputation.com, Inc. CENTRAL INDEX KEY: 0001518720 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-RETAIL STORES, NEC [5990] IRS NUMBER: 451443512 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-174404 FILM NUMBER: 14709352 BUSINESS ADDRESS: STREET 1: 822 SW FEDERAL HIGHWAY #83 CITY: STUART STATE: FL ZIP: 34994 BUSINESS PHONE: 678-898-9962 MAIL ADDRESS: STREET 1: 822 SW FEDERAL HIGHWAY #83 CITY: STUART STATE: FL ZIP: 34994 FORMER COMPANY: FORMER CONFORMED NAME: M Street Gallery Inc. DATE OF NAME CHANGE: 20110420 10-Q 1 enhance10q13114unmarkedfinal.htm FORM 10-Q Converted by EDGARwiz

United States

Securities and Exchange Commission

Washington, D.C. 20549

Form 10-Q

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarter ended: January 31, 2014 Commission file no.: 333-174404

Enhance-Your-Reputation.Com, Inc.

(Name of Small Business Issuer in its Charter)


Florida		45-144-3512
(State or other jurisdiction of		(I.R.S.Employer
incorporation or organization)		Identification No.)

822 SW Federal Hwy #83 Stuart, FL		34994
(Address of principal executive offices)		(Zip Code)

Issuer’s telephone number: (561) 315-0696

Securities registered under Section 12(b) of the Act:


None		None
Title of each class	Name of each exchange on which registered

Securities registered under Section 12(g) of the Act:

Common Stock, $0.0001 par value per share

(Title of class)

Indicate by Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No o

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). x Yes o No

Indicate by check mark whether the registrant is an accelerated filer, a non-accelerated filer, or a smaller reporting company.


Large accelerated filer o	Accelerated filer o
Non-accelerated filer o	Smaller reporting company x

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). [ ] Yes [x] No

APPLICABLE ONLY TO CORPORATE ISSUERS:

State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date:

As of March 21, 2014, there were 10,145,000 shares of voting stock of the registrant issued and outstanding.

PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

Enhance-Your-Reputation.com, Inc.

(f/k/a) M Street Gallery, Inc.

(A Development Stage Company)

Condensed Balance Sheets


			January 31, 2014 Unaudited	April 30, 2013
CURRENT ASSETS
	Cash and cash equivalents		$ 67,252	$ 164
	Prepaid expenses		500	-
		TOTAL CURRENT ASSETS	67,752	164
		TOTAL ASSETS	$ 67,752	$ 164

LIABILITIES AND STOCKHOLDERS' DEFICIT

CURRENT LIABILITIES
	Accounts Payable and Accrued Expenses		$ 3,000	$ 67,974
		TOTAL CURRENT LIABILITIES	3,000	67,974
		TOTAL LIABILITIES	3,000	67,974

STOCKHOLDERS' EQUITY (DEFICIT)

	Common stock, $0.0001 par value, 50,000,000
	shares authorized, 10,145,000 and 2,645,000
	shares issued and outstanding at January 31, 2014
	and April 30, 2013, respectively		1,014	264
	Common stock to be issued		80,000	-
	Additional paid-in capital		120,670	26,636
	Deficit accumulated during the development stage		(136,932)	(94,710)
		Total Stockholders' Equity (Deficit)	64,752	(67,810)
		TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 67,752	$ 164

See accompanying notes to condensed financial statements.

Enhance-Your-Reputation.com, Inc.

(f/k/a M Street Gallery, Inc.)

(A Development Stage Company)

Condensed Statements of Operations

Unaudited


			For the Three Months Ended January 31,		For the Nine Months Ended January 31,		From Commencement of Development Stage on March 11, 2011
							Through January 31,
			2014	2013	2014	2013	2014

REVENUES			$ 2,000	$ -	$ 2,000	$ -	$ 4,800

EXPENSES
	Payroll - Officer		-	10,000	10,000	30,000	70,000
	General and administrative		18,258	2,195	34,222	9,765	71,732

		Total Expenses	18,258	12,195	44,222	39,765	141,732
NET (LOSS) BEFORE INCOME TAXES			(16,258)	(12,195)	(42,222)	(39,765)	(136,932)

	Provision for income taxes		-	-	-	-	-
NET (LOSS)			$ (16,258)	$ (12,195)	$ (42,222)	$ (39,765)	$ (136,932)

NET (LOSS) PER SHARE - BASIC AND DILUTED			$ (0.00)	$ (0.00)	$ (0.01)	$ (0.02)

WEIGHTED AVERAGE
OUTSTANDING SHARES
BASIC AND DILUTED			10,145,000	2,645,000	6,096,087	2,645,000

See accompanying notes to condensed financial statements.

Enhance-Your-Reutation.com, Inc.

(f/k/a M Street Gallery, Inc.)

(A Development Stage Company)

Condensed Statements of Stockholders' Equity (Deficit)

For the Period from March 11, 2011 (Commencement of Development Stage) to January 31, 2014

Unaudited


	Common Stock Issued
	Shares	Amount	Common Stock to be issued	Additional Paid-In Capital	Deficit Accumulated During the Development Stage	Total Stockholders’ Equity (Deficit)

Common stock issued to officer for cash in March, 2011	2,500,000	$ 250	$ -	$ -	$ -	$ 250

Common stock issued for cash in March, 2011	91,000	9	-	9,091	-	9,100

Common stock issued for cash in April, 2011	54,000	5	-	5,395	-	5,400

Balance – April 30, 2011	2,645,000	264	-	14,486	-	14,750

Capital contribution from officer in May, 2011	-	-	-	1,500	-	1,500

Net Loss, Year Ended April 30, 2012	-	-	-	-	(41,926)	(41,926)

Balance – April 30, 2012	2,645,000	264	-	15,986	(41,926)	(25,676)

Capital contributions from officer during fiscal year 2013	-	-	-	10,650	-	10,650

Net Loss, Year Ended April 30, 2013	-	-	-	-	(52,784)	(52,784)

Balance – April 30, 2013	2,645,000	264	-	26,636	(94,710)	(67,810)

Common stock issued for cash to officer on September 27, 2013	7,500,000	750	-	-	-	750

Cash received on November 18, 2013 for common stock to be issued	-	-	80,000	-	-	80,000

Capital contributions from officers - nine months ended January 31, 2014	-	-	-	94,034	-	94,034

Net Loss, Nine Months Ended January 31, 2014	-	-	-	-	(42,222)	(42,222)

Balance – January 31, 2014	10,145,000	$ 1,014	$ 80,000	$ 120,670	$ (136,932)	$ 64,752

See accompanying notes to condensed financial statements.

Enhance-Your-Reputation.com, Inc.

(f/k/a M Street Gallery, Inc.)

(A Development Stage Company)

Condensed Statements of Cash Flows


				Unaudited
				Nine Months Ended January 31
				2014	2013	From Commencement of Development Stage on March 11, 2011 Through January 31 2015
OPERATING ACTIVITIES

	Net (loss)			$ (42,222)	$ (39,765)	$ (136,932)
	Adjustments to reconcile net (loss) to
	net cash used by operating activities:
	Changes in operating assets
	and liabilities:
		Increase in prepaid expenses		(500)	-	(500)
		Increase in accounts
		payable and accrued expenses		5,026	28,250	73,000

			Net Cash Used by
			Operating Activities	(37,696)	(11,515)	(64,432)


FINANCING ACTIVITIES

		Proceeds from sale of common stock		87,500	-	102,250
		Capital contributions from officers		17,284	10,650	29,434
			Net Cash Provided by
			Financing Activities	104,784	10,650	131,684

		NET INCREASE (DECREASE) IN CASH		67,088	(865)	67,252

		CASH AT BEGINNING
		OF PERIOD		164	1,074	-

		CASH AT END OF PERIOD		$ 67,252	$ 209	$ 67,252

		SUPPLEMENTAL CASH FLOW INFORMATION:
		NON-CASH FINANCING ACTIVITY -
		Cash paid for interest		-	-	-
		Cash paid for taxes		-	-	-
		Accrued officer compensation forgiven
		and donated as contributed capital		$ 70,000	-	$ 70,000

See accompanying notes to condensed financial statements.

ENHANCE-YOUR-REPUTATION.com, INC.

(f/k/a M STREET GALLERY, INC.)

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

AS OF JANUARY 31, 2014

(UNAUDITED)

NOTE 1 – INTERIM UNAUDITED FINANCIAL STATEMENTS

The balance sheet of Enhance-Your-Reputation.com, Inc. (the “Company”) as of January 31, 2014, and the statements of operations and cash flows for the three and nine months then ended, and the statement of stockholders’ equity from inception (March 11, 2011) to January 31, 2014, have not been audited. However, in the opinion of management, such information includes all adjustments (consisting only of normal recurring adjustments) which are necessary to properly reflect the financial position of the Company as of January 31, 2014, and the results of its operations and cash flows for the three and nine months ended, and its changes in stockholders’ equity from inception (March 11, 2011) to January 31, 2014.

Certain information and notes normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted, although management believes that the disclosures are adequate to make the information presented not misleading and in conformity with the rules of the Securities and Exchange Commission. Interim period results are not necessarily indicative of the results to be achieved for an entire year. These financial statements should be read in conjunction with the financial statements and notes to financial statements included in the Company’s financial statements as filed on Form 10-K for the fiscal year ended April 30, 2013.

NOTE 2 – COMPANY BACKGROUND AND ORGANIZATION

Enhance-Your-Reputation.Com, Inc., (the Company), was incorporated on March 11, 2011, under the laws of the State of Florida. On September 25, 2013 the Company changed its name to its current name, Enhance-Your-Reputation.Com, Inc. We were incorporated for the purpose of providing an online marketplace for artwork created by German artist Reinhold Mackenroth on the internet. Unfortunately, sales did not materialize as expected, and as such, we decided to transition our operations by going into the reputation management and enhancement business. As a result of such things as Ripoffreport.com and other negative reporting sites on the internet, the enhancement and correction of online reputations is a growing business which we believe will continue to grow. A quick search on Google reveals that numerous companies have sprung up on line to repair reputations. Most of the time, the goal is to create branded domains or have other information posted on search engines which push the bad reports down to either the second or third page on the search engine. Historically, when doing background checks on the web, most do not go beyond the first page. The Company retained a web designer and its web site “Enhance-Your-Repuation.Com” is now operational. The Company may look to acquire similar businesses and intends to advertise to promote its business. We also intend to hire one or more sales representatives whose job will be to search the web for negative reporting on individuals and businesses and then contact them and offer our services. In addition, the Company is actively seeking investors to help grow its business.

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation – Development Stage Company

The Company is a development stage company as defined by ASC 915-10, “Development Stage Entities”. All losses accumulated since inception have been considered as part of the Company’s development stage activities. The Company has not earned any significant revenue from operations.

Among the disclosures required for development stage companies’ is that the financial statements be identified as those of a development stage company, and that the statements of operations, stockholders’ equity and cash flows disclose activity since the date of the Company’s inception.

Accounting Basis

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting). The Company has adopted an April 30 fiscal year end.

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company’s cash balance as of January 31, 2014 totaled $67,252.

Fair Value of Financial Instruments

The Company’s financial instruments consist of cash and cash equivalents and accounts payable and accrued expenses. The carrying amounts of the Company’s financial instruments approximate fair value because of the short term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect those estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments.

Income Taxes

In accordance with ASC 740, deferred income taxes and benefits will be provided for the results of operations of the Company. The tax effects of temporary differences and carry-forwards that give rise to significant portion of deferred tax assets and liabilities will be recognized as appropriate.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition

The company recognizes revenue when (a) pervasive evidence of an arrangement exists (b) products are delivered or services have been rendered (c) the sales price is fixed or determinable, and (d) collection is reasonably assured.

Stock Based Compensation

Stock based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Basic Income (Loss) Per Share

Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common stock by the weighted average number of shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. As of January 31, 2014 there were 8,000,000 unissued shares not used to calculate the diluted weighted average number of shares due to their anti-dilutive effect on earnings per share.

Recent Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position, or cash flows.

NOTE 4 - Stockholders’ Equity, sales of common stock, and contributed capital transactions

In March 2011, the Company sold 2,500,000 shares of their restricted common stock to the President and Founder of the company for $250.

In March 2011, the Company sold 91,000 shares of their restricted common stock, under Regulation S of the Securities Act of 1933, as amended, for the above issuances to non US citizens or residents. The shares were offered at a per share price of $.10, for an aggregate sum of $9,100.

In April, 2011, Pursuant to Rule 505 of Regulation D of the Securities Act of 1933, as amended, the company sold 54,000 shares of restricted common stock for $5,400.

In May, 2011, $1,500 in legal costs associated with the registration was paid for by a principal stockholder as a gift to the company, and thus was accounted for as contributed capital.

Throughout the 2013 fiscal year, the company received a total of $10,650 from its president, at no cost to the company, and is accounted for as a contribution of capital.

In May 2013, the Company received a total of $1,700 from its president, at no cost to the company, and is accounted for as contribution of capital.

On September 27, 2013, the Company received $750 from its new President in exchange for 7,500,000 common shares sold at $0.001 per share.

During the three month period ended October 31, 2013, the Company’s former President forgave $70,000 of accrued compensation as a contribution of capital.

During the three month period ended October 31, 2013, both the Company’s former and successor Presidents’ personally paid in the aggregate $22,284 of the Company’s obligations which consisted primarily of auditor, legal, and transfer agent fees. These transactions were accounted for as capital contributions.

On November 18, 2013, the Company received $80,000 in exchange for the sale of 8,000,000 shares of restricted common stock at $0.01 per share. As of January 31, 2014, none of the 8,000,000 shares were issued.

During the three month period ended January 31, 2014, the Company’s former President personally paid $1,750 of the Company’s obligation to its auditor. The transaction was accounted for as a capital contribution.

NOTE 5 - Related Party Transactions

The Company’s sole officer is not currently receiving any compensation for his services.

Commencing November 1, 2011 the Company’s former CEO and President, Mr. Mackenroth, was to receive a salary of $40,000 per year. This compensation was to be deferred until funds were available. In September 2013, the former officer sold his common stock to the Company’s current CEO and President and forgave $70,000 of accrued compensation that was owed to him as a capital contribution to the Company.

On September 27, 2013, the Company’s new CEO/President purchased 7,500,000 common shares at $0.001 per share for $750.

NOTE 6 – Income Taxes

In September 2013, the Company’s sole shareholder/President sold 100% of his common stock to the Company’s new President. Pursuant to Internal Revenue Service (IRS) Code Section 382, an ownership change of greater than 50% triggers certain limits to the corporation’s right to use its net operating loss (NOL) carryovers each year thereafter to an annual percentage of the fair market value of the corporation at the time of the ownership change.

The Company is in the process of determining the extent of which the ownership change will have on its ability to utilize the NOL’s it incurred prior to the ownership change.

No deferred tax asset has been reported in the financial statements because the Company believes there is a 50% or greater chance that its NOL’s will expire unused. Accordingly, the potential tax benefits of the NOL carryforwards are offset by a valuation allowance of the same amount.

NOTE 7 – Subsequent Events

The Company has evaluated subsequent events through the date of the issuance of the financial statements and has determined that there are no items to disclose.


ITEM 2.	MANAGEMENTS DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

Forward Looking Statements

The following discussion and analysis of our financial condition and results of operations should be read in conjunction with our condensed financial statements and related notes appearing elsewhere in this Quarterly Report on Form 10-Q and our April 30, 2013 Annual Report on Form 10-K.

This Quarterly Report on Form 10-Q contains forward-looking statements. All statements other than statements of historical facts contained in this Quarterly Report on Form 10-Q, including statements regarding our future results of operations and financial position, business strategy and plans and our objectives for future operations, are forward-looking statements. The words “believe,” “may,” “will,” “estimate,” “continue,” “anticipate,” “intend,” “expect” and similar expressions are intended to identify forward-looking statements. We have based these forward-looking statements largely on our estimates of our financial results and our current expectations and projections about future events and financial trends that we believe may affect our financial condition, results of operations, business strategy, short-term and long-term business operations and objectives, and financial needs. These forward-looking statements are subject to a number of risks, uncertainties and assumptions. Moreover, we operate in a very competitive and rapidly changing environment. New risks emerge from time to time. It is not possible for our management to predict all risks, nor can we assess the impact of all factors on our business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements we may make. In light of these risks, uncertainties and assumptions, the forward-looking events and circumstances discussed in this Quarterly Report on Form 10-Q may not occur and actual results could differ materially and adversely from those anticipated or implied in the forward-looking statements.

You should not rely upon forward-looking statements as predictions of future events. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee that the future results, levels of activity, performance or events and circumstances reflected in the forward-looking statements will be achieved or occur. Moreover, neither we nor any other person assumes responsibility for the accuracy and completeness of the forward-looking statements. We undertake no obligation to update publicly any forward-looking statements for any reason after the date of this Quarterly Report on Form 10-Q to conform these statements to actual results or to changes in our expectations.

You should read this Quarterly Report on Form 10-Q and the documents that we reference in this Quarterly Report on Form 10-Q and have filed with the Securities and Exchange Commission (the “SEC”) with the understanding that our actual future results, levels of activity, performance and events and circumstances may be materially different from what we expect.

As used herein, the “Company,” “our,” “we,” or “us” and similar terms refers to Enhance-Your-Reputation.com, Inc. unless the context indicates otherwise.

DESCRIPTION OF BUSINESS

Enhance-Your-Reputation.Com, Inc., (the Company), was incorporated on March 11, 2011, under the laws of the State of Florida. On September 25, 2013 the Company changed its name to its current name Enhance-Your-Reputation.Com, Inc. We were incorporated for the purpose of providing an online marketplace for artwork created by German artist Reinhold Mackenroth on the internet. Unfortunately, sales did not materialize as expected, and as such, we decided to transition our operations by going into the reputation management and enhancement business. As a result of such things as Ripoffreport.com and other negative reporting sites on the internet, the enhancement and correction of online reputations is a growing business which we believe will continue to grow. A quick search on Google reveals that numerous companies have sprung up on line to repair reputations. Most of the time, the goal is to create branded domains or have other information posted on search engines which push the bad reports down to either the second or third page on the search engine. Historically, when doing background checks on the web, most do not go beyond the first page. The Company retained a web designer and its web site “Enhance-Your-Repuation.Com” is now operational. In addition, we entered into a Consulting Service Agreement to further our business and have signed up two clients to help repair their reputations. The Company may look to acquire similar businesses and intends to advertise to promote its business. We also may hire sales representatives whose job will be to search the web for negative reporting on individuals and businesses and then contact them and offer our services. In addition, the Company is actively seeking investors to help grow its business.

Comparison of Operating Results for the Three Months Ended January 31, 2014 to the Three Months Ended January 31, 2013:

Revenues

For the three months ended January 31, 2014 we had $2,000 in revenues as compared to no revenues for the three months ended January 31, 2013. The Company entered into two service agreement contracts in the quarter ended January 31, 2014 that generated $2,000 of revenues whereas no revenue generating transactions occurred in the quarter ended January 31, 2013.

Operating Expenses

For the three months ended January 31, 2014, we had operating expenses of $18,258, consisting primarily of legal fees, accounting and auditor fees as well as other general and administrative expenses. For the three months ended January 31, 2013, we had operating expenses of $12,195, consisting primarily of $10,000 of accrued officer compensation and $2,195 of other general and administrative expenses. The Company discontinued accruing officer compensation of $10,000 per quarter as of August 1, 2013 due to limited business activity.

Net Loss

Our Net Loss for the three months ended January 31, 2014 was $16,258, consisting of the operating expenses referred to in the preceding paragraph. Our Net Loss for the three months ended January 31, 2013 was $12,195, consisting of the operating expenses referred to in the preceding paragraph. The net loss per share was $0.00 for the three months ended January 31, 2014 and 2013, respectively.

Comparison of Operating Results for the Nine Months Ended January 31, 2014 to the Nine Months Ended January 31, 2013:

Revenues

For the nine months ended January 31, 2014, we had revenues of $2,000 as compared to no revenues for the nine months ended January 31, 2013. The Company entered into two service agreement contracts in the nine month period ended January 31, 2014 whereas no revenue generating transactions occurred in the nine month period ended January 31, 2013.

Operating Expenses

For the nine months ended January 31, 2014, we had operating expenses of $44,222 consisting primarily of $10,000 of accrued officer compensation and $34,222 of legal fees, accounting and auditor fees and other general and administrative expenses. For the nine months ended January 31, 2013, we had operating expenses of $39,765, consisting primarily of $30,000 of accrued officer compensation and $9,765 of general and administrative expenses the majority of which were for auditor, legal, and transfer agent fees. The Company discontinued accruing officer compensation of $10,000 per quarter as of August 1, 2013 due to limited business activity.

Net Loss

Our Net Loss for the nine months ended January 31, 2014 was $44,222, consisting of $2,000 of revenues less the $44,222 of operating expenses referred to in the preceding paragraph. Our Net Loss for the nine months ended January 31, 2013 was $39,765 consisting of the operating expenses referred to in the preceding paragraph. The net loss per share was $0.01 and $0.02 for the nine months ended January 31, 2014 and 2013, respectively.

Liquidity and Working Capital:

At January 31, 2014 our current assets (and total assets) totaled $67,752, most of which was cash of $67,252, as compared to current assets of $164 (all cash) at April 30, 2013. The increase in cash is primarily attributable to $87,500 of cash generated by sales of common stock and $17,284 of capital contributions from officers reduced by net cash used by operating activities of $37,196.

At January 31, 2014, our current liabilities (and total liabilities) were $3,000 and consisted of accounts payable and accrued expenses, as compared to $67,974 as of April 30, 2013. The April 30, 2013 current liabilities included accrued officer compensation of $60,000 and the balance was primarily for professional fees. The decrease in current liabilities is primarily the result of the officer forgiving the $60,000 liability and gifting the entire balance to the Company as contributed capital.

Our net working capital at January 31, 2014 was $64,752 as compared to a working capital deficit of $67,810 at April 30, 2013. The increase in net working capital is primarily attributable to the increase in cash and decrease in current liabilities explained in the two previous paragraphs.

Off-Balance Sheet Arrangements

We are not currently a party to, or otherwise involved with, any off-balance sheet arrangements that have or are reasonably likely to have a current or future material effect on our financial position, operating results, liquidity, capital expenditures of capital resources.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable for a smaller reporting company.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) that are designed to be effective in providing reasonable assurance that information required to be disclosed in our reports under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the Securities and Exchange Commission (the “SEC”), and that such information is accumulated and communicated to our management to allow timely decisions regarding required disclosure.

In designing and evaluating disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable, not absolute assurance of achieving the desired objectives. Also, the design of a control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake. The design of any system of controls is based, in part, upon certain assumptions about the likelihood of future events and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. As of the end of the period covered by this report, we carried out an evaluation, under the supervision and with the participation of management, including our chief executive officer and principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures. Based upon that evaluation, management concluded that our disclosure controls and procedures are effective as of January 31, 2014 to cause the information required to be disclosed by us in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods prescribed by SEC, and that such information is accumulated and communicated to management, including our chief executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.

Changes in internal controls

Our management, with the participation our Chief Executive Officer and Chief Financial Officer, performed an evaluation to determine whether any change in our internal controls over financial reporting occurred during the nine month period ended January 31, 2014. Based on that evaluation, our Chief Executive Officer and our Chief Financial Officer concluded that no change occurred in the Company's internal controls over financial reporting during the nine months ended January 31, 2014 that has materially affected, or is reasonably likely to materially affect, the Company's internal controls over financial reporting.

PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

There are not presently any material pending legal proceedings to which the Company is a party or as to which any of its property is subject, and no such proceedings are known to the Company to be threatened or contemplated against it.

ITEM 1A. RISK FACTORS

Not applicable for a smaller reporting company.


ITEM 2.	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None


ITEM 3.	DEFAULTS IN SENIOR SECURITIES

None


ITEM 4.	MINE SAFETY DISCLOSURE

None


ITEM 5	OTHER INFORMATION

None


ITEM 6.	EXHIBITS

(a) The exhibits required to be filed herewith by Item 601 of Regulation S-K, as described in the following index of exhibits, are incorporated herein by reference, as follows:


Exhibit No.		Description
31.1 *		Certification pursuant to Section 302 of Sarbanes-Oxley Act of 2002.
32.1 *		Certification pursuant to Section 906 of Sarbanes-Oxley Act of 2002.

* Filed herewith

SIGNATURES

In accord with Section 13 or 15(d) of the Securities Act of 1933, as amended, the registrant caused this report to be signed on its behalf by the undersigned, thereto duly authorized.

EX-31.1 2 exhibit311.htm EXHIBIT 31.1 Converted by EDGARwiz

Exhibit 31.1

Certification

I, Douglas Ward, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Enhance-Your-Reputation.com. Inc. for the period ended January 31, 2014;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal controls over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a.) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared;

(b.) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c.) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d.) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting; and

5. I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the Registrant’s auditors and the audit committee of the Registrant’s board of directors (or persons performing the equivalent functions):

(a.) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b.) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.


March 21 , 2014	By: /s/ Douglas Ward
	Douglas Ward
	Chief Executive Officer, Chief Financial Officer and Chief Principal Accounting Officer

EX-32.1 3 exhibit321.htm EXHIBIT 32.1 Converted by EDGARwiz

Exhibit No. 32.1

Certification Pursuant to 18 U.S.C. Section 1350,

as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Quarterly Report of Enhance-Your-Reputation.com, Inc. (the Company) on Form 10-Q for the period ended January 31, 2014 as filed with the Securities and Exchange Commission on the date hereof (the Report), I, Douglas Ward, Chief Executive and Chief Financial Officer of the Company, certify pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1.) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2.) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.


March 21 , 2014	By: /s/ Douglas Ward
	Douglas Ward
	Chief Executive Officer, Chief Financial Officer and

Principal Accounting Officer

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10-Q 2014-01-31 false Enhance-Your-Reputation.com, Inc. 0001518720 --04-30 2645000 Smaller Reporting Company Yes No No 2014 Q3

NOTE 1 INTERIM UNAUDITED FINANCIAL STATEMENTS   The balance sheet of Enhance-Your-Reputation.com, Inc. (the Company) as of January 31, 2014, and the statements of operations and cash flows for the three and nine months then ended, and the statement of stockholders equity from inception (March 11, 2011) to January 31, 2014, have not been audited. However, in the opinion of management, such information includes all adjustments (consisting only of normal recurring adjustments) which are necessary to properly reflect the financial position of the Company as of January 31, 2014, and the results of its operations and cash flows for the three and nine months ended, and its changes in stockholders equity from inception (March 11, 2011) to January 31, 2014.   Certain information and notes normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted, although management believes that the disclosures are adequate to make the information presented not misleading and in conformity with the rules of the Securities and Exchange Commission. Interim period results are not necessarily indicative of the results to be achieved for an entire year. These financial statements should be read in conjunction with the financial statements and notes to financial statements included in the Companys financial statements as filed on Form 10-K for the fiscal year ended April 30, 2013.

NOTE 2 COMPANY BACKGROUND AND ORGANIZATION   Enhance-Your-Reputation.Com, Inc., (the Company), was incorporated on March 11, 2011, under the laws of the State of Florida.  On September 25, 2013 the Company changed its name to its current name, Enhance-Your-Reputation.Com, Inc. We were incorporated for the purpose of providing an online marketplace for artwork created by German artist Reinhold Mackenroth on the internet. Unfortunately, sales did not materialize as expected, and as such, we decided to  transition our  operations by going into the reputation management and enhancement business. As a result of such things as Ripoffreport.com and other negative reporting sites on the internet, the enhancement and correction of online reputations is a growing business which we believe will continue to grow. A quick search on Google reveals that numerous companies have sprung up on line to repair reputations. Most of the time, the goal is to create branded domains or have other information posted on search engines which push the bad reports down to either the second or third page on the search engine. Historically, when doing background checks on the web, most do not go beyond the first page. The Company retained a web designer and its web site Enhance-Your-Repuation.Com is now operational. The Company may look to acquire similar businesses and intends to advertise to promote its business. We also intend to hire one or more sales representatives whose job will be to search the web for negative reporting on individuals and businesses and then contact them and offer our services. In addition, the Company is actively seeking investors to help grow its business.

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES     Basis of Presentation Development Stage Company The Company is a development stage company as defined by ASC 915-10, Development Stage Entities. All losses accumulated since inception have been considered as part of the Companys development stage activities. The Company has not earned any significant revenue from operations. Among the disclosures required for development stage companies is that the financial statements be identified as those of a development stage company, and that the statements of operations, stockholders equity and cash flows disclose activity since the date of the Companys inception.   Accounting Basis The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (GAAP accounting). The Company has adopted an April 30 fiscal year end.   Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Companys cash balance as of January 31, 2014 totaled $67,252.   Fair Value of Financial Instruments The Companys financial instruments consist of cash and cash equivalents and accounts payable and accrued expenses. The carrying amounts of the Companys financial instruments approximate fair value because of the short term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect those estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments.   Income Taxes In accordance with ASC 740, deferred income taxes and benefits will be provided for the results of operations of the Company.  The tax effects of temporary differences and carry-forwards that give rise to significant portion of deferred tax assets and liabilities will be recognized as appropriate.     Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.   Revenue Recognition The company recognizes revenue when (a) pervasive evidence of an arrangement exists (b) products are delivered or services have been rendered (c) the sales price is fixed or determinable, and (d) collection is reasonably assured.   Stock Based Compensation Stock based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.   Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the Companys net loss applicable to common stock by the weighted average number of shares during the period. Diluted earnings per share is calculated by dividing the Companys net income by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. As of January 31, 2014 there were 8,000,000 unissued shares not used to calculate the diluted weighted average number of shares due to their anti-dilutive effect on earnings per share.   Recent Accounting Pronouncements The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Companys results of operations, financial position, or cash flows.

NOTE 4 - Stockholders Equity, sales of common stock, and contributed capital transactions In March 2011, the Company sold 2,500,000 shares of their restricted common stock to the President and Founder of the company for $250. In March 2011, the Company sold 91,000 shares of their restricted common stock, under Regulation S of the Securities Act of 1933, as amended, for the above issuances to non US citizens or residents. The shares were offered at a per share price of $.10, for an aggregate sum of $9,100. In April, 2011, Pursuant to Rule 505 of Regulation D of the Securities Act of 1933, as amended, the company sold 54,000 shares of restricted common stock for $5,400. In May, 2011, $1,500 in legal costs associated with the registration was paid for by a principal stockholder as a gift to the company, and thus was accounted for as contributed capital. Throughout the 2013 fiscal year, the company received a total of $10,650 from its president, at no cost to the company, and is accounted for as a contribution of capital. In May 2013, the Company received a total of $1,700 from its president, at no cost to the company, and is accounted for as contribution of capital. On September 27, 2013, the Company received $750 from its new President in exchange for 7,500,000 common shares sold at $0.001 per share. During the three month period ended October 31, 2013, the Companys former President forgave $70,000 of accrued compensation as a contribution of capital. During the three month period ended October 31, 2013, both the Companys former and successor Presidents personally paid in the aggregate $22,284 of the Companys obligations which consisted primarily of auditor, legal, and transfer agent fees. These transactions were accounted for as capital contributions. On November 18, 2013, the Company received $80,000 in exchange for the sale of 8,000,000 shares of restricted common stock at $0.01 per share. As of January 31, 2014, none of the 8,000,000 shares were issued.  During the three month period ended January 31, 2014, the Companys former President personally paid $1,750 of the Companys obligation to its auditor. The transaction was accounted for as a capital contribution.

NOTE 5 - Related Party Transactions The Companys sole officer is not currently receiving any compensation for his services. Commencing November 1, 2011 the Companys former CEO and President, Mr. Mackenroth, was to receive a salary of $40,000 per year. This compensation was to be deferred until funds were available. In September 2013, the former officer sold his common stock to the Companys current CEO and President and forgave $70,000 of accrued compensation that was owed to him as a capital contribution to the Company. On September 27, 2013, the Companys new CEO/President purchased 7,500,000 common shares at $0.001 per share for $750. During the three month period ended October 31, 2013, both the Companys former and successor Presidents personally paid in the aggregate $22,284 of the Companys obligations which consisted primarily of auditor, legal, and transfer agent fees. These transactions were accounted for as capital contributions. During the three month period ended January 31, 2014, the Companys former President personally paid $1,750 of the Companys obligation to its auditor. The transaction was accounted for as a capital contribution.

NOTE 6 Income Taxes In September 2013, the Companys sole shareholder/President sold 100% of his common stock to the Companys new President. Pursuant to Internal Revenue Service (IRS) Code Section 382, an ownership change of greater than 50% triggers certain limits to the corporations right to use its net operating loss (NOL) carryovers each year thereafter to an annual percentage of the fair market value of the corporation at the time of the ownership change. The Company is in the process of determining the extent of which the ownership change will have on its ability to utilize the NOLs it incurred prior to the ownership change. No deferred tax asset has been reported in the financial statements because the Company believes there is a 50% or greater chance that its NOLs will expire unused. Accordingly, the potential tax benefits of the NOL carryforwards are offset by a valuation allowance of the same amount.

NOTE 7 Subsequent Events The Company has evaluated subsequent events through the date of the issuance of the financial statements and has determined that there are no items to disclose.

Basis of Presentation Development Stage Company The Company is a development stage company as defined by ASC 915-10, Development Stage Entities. All losses accumulated since inception have been considered as part of the Companys development stage activities. The Company has not earned any significant revenue from operations. Among the disclosures required for development stage companies is that the financial statements be identified as those of a development stage company, and that the statements of operations, stockholders equity and cash flows disclose activity since the date of the Companys inception.

Accounting Basis The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (GAAP accounting). The Company has adopted an April 30 fiscal year end.

Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Companys cash balance as of January 31, 2014 totaled $67,252.

Fair Value of Financial Instruments The Companys financial instruments consist of cash and cash equivalents and accounts payable and accrued expenses. The carrying amounts of the Companys financial instruments approximate fair value because of the short term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect those estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments.

Income Taxes In accordance with ASC 740, deferred income taxes and benefits will be provided for the results of operations of the Company.  The tax effects of temporary differences and carry-forwards that give rise to significant portion of deferred tax assets and liabilities will be recognized as appropriate.

Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition The company recognizes revenue when (a) pervasive evidence of an arrangement exists (b) products are delivered or services have been rendered (c) the sales price is fixed or determinable, and (d) collection is reasonably assured.

Stock Based Compensation Stock based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the Companys net loss applicable to common stock by the weighted average number of shares during the period. Diluted earnings per share is calculated by dividing the Companys net income by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. As of January 31, 2014 there were 8,000,000 unissued shares not used to calculate the diluted weighted average number of shares due to their anti-dilutive effect on earnings per share.

Recent Accounting Pronouncements The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Companys results of operations, financial position, or cash flows.

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Stockholders' Equity, Sales of Common Stock, and Contributed Capital Transactions Note 3 - Summary of Significant Accounting Policies Cash paid for interest Total Current Liabilities Statement of Financial Position Entity Filer Category Statement Document Fiscal Year Focus Entity Common Stock, Shares Outstanding Related Party Transactions {1} Related Party Transactions TOTAL EXPENSES TOTAL EXPENSES Cash and cash equivalents Entity Well-known Seasoned Issuer Net Cash Provided by Financing Activities Net Cash Provided by Financing Activities Total Stockholders' Equity (Deficit) Total Stockholders' Equity (Deficit) TOTAL CURRENT ASSETS TOTAL CURRENT ASSETS Adjustments to reconcile net (loss) to net cash used by operating activities: TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Income Taxes Basis of Presentation - Development Stage Company Cash, beginning of period Cash, beginning of period Cash, end of period NET INCREASE (DECREASE) IN CASH Current Assets: EX-101.PRE 9 mrey-20140131_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE EXCEL 10 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx M4$L#!!0`!@`(````(0#ZP-;3N@$``-<0```3``@"6T-O;G1E;G1?5'EP97-= M+GAM;""B!`(HH``"```````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M``````````````````````````````````````#,F%U/@S`4AN]-_`^DMP9* M4>#T;*N M@@486RJ9$A;%)`"9*5'*:4H^)B]AGP36<2EXI22D9`66C(:7%X/)2H,-?+6T M*2FFYL[?FBG5/)OQ*=`DCGLT4]*!=*%K>I#AX`ER M/J]<\+STC]2KA1B'QEN\86I;97'H/0 M3H5FYG>!3=V;WQI3"@C&W+A77GL,NJSHES*S3Z5FT>$F'90JS\L,A,KFM=^! 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Note 5 - Related Party Transactions
9 Months Ended

Jan. 31, 2014

Notes

Note 5 - Related Party Transactions
NOTE 5 - Related Party Transactions

The Company’s sole officer is not currently receiving any compensation for his services.

Commencing November 1, 2011 the Company’s former CEO and President, Mr. Mackenroth, was to receive a salary of $40,000 per year. This compensation was to be deferred until funds were available. In September 2013, the former officer sold his common stock to the Company’s current CEO and President and forgave $70,000 of accrued compensation that was owed to him as a capital contribution to the Company.

On September 27, 2013, the Company’s new CEO/President purchased 7,500,000 common shares at $0.001 per share for $750.

During the three month period ended October 31, 2013, both the Company’s former and successor Presidents’ personally paid in the aggregate $22,284 of the Company’s obligations which consisted primarily of auditor, legal, and transfer agent fees. These transactions were accounted for as capital contributions.

During the three month period ended January 31, 2014, the Company’s former President personally paid $1,750 of the Company’s obligation to its auditor. The transaction was accounted for as a capital contribution.

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The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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Reference 8: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

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Note 4 - Stockholders' Equity, Sales of Common Stock, and Contributed Capital Transactions
9 Months Ended

Jan. 31, 2014

Notes

Note 4 - Stockholders' Equity, Sales of Common Stock, and Contributed Capital Transactions
NOTE 4 - Stockholders’ Equity, sales of common stock, and contributed capital transactions

In March 2011, the Company sold 2,500,000 shares of their restricted common stock to the President and Founder of the company for $250.

In March 2011, the Company sold 91,000 shares of their restricted common stock, under Regulation S of the Securities Act of 1933, as amended, for the above issuances to non US citizens or residents. The shares were offered at a per share price of $.10, for an aggregate sum of $9,100.

In April, 2011, Pursuant to Rule 505 of Regulation D of the Securities Act of 1933, as amended, the company sold 54,000 shares of restricted common stock for $5,400.

In May, 2011, $1,500 in legal costs associated with the registration was paid for by a principal stockholder as a gift to the company, and thus was accounted for as contributed capital.

Throughout the 2013 fiscal year, the company received a total of $10,650 from its president, at no cost to the company, and is accounted for as a contribution of capital.

In May 2013, the Company received a total of $1,700 from its president, at no cost to the company, and is accounted for as contribution of capital.

On September 27, 2013, the Company received $750 from its new President in exchange for 7,500,000 common shares sold at $0.001 per share.

During the three month period ended October 31, 2013, the Company’s former President forgave $70,000 of accrued compensation as a contribution of capital.

During the three month period ended October 31, 2013, both the Company’s former and successor Presidents’ personally paid in the aggregate $22,284 of the Company’s obligations which consisted primarily of auditor, legal, and transfer agent fees. These transactions were accounted for as capital contributions.

On November 18, 2013, the Company received $80,000 in exchange for the sale of 8,000,000 shares of restricted common stock at $0.01 per share. As of January 31, 2014, none of the 8,000,000 shares were issued.

During the three month period ended January 31, 2014, the Company’s former President personally paid $1,750 of the Company’s obligation to its auditor. The transaction was accounted for as a capital contribution.

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The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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Enhance-Your-Reputation.com, Inc.- Balance Sheets (USD $)

Jan. 31, 2014

Apr. 30, 2013

Current Assets:

Cash and cash equivalents $ 67,252 $ 164

Prepaid expenses 500

TOTAL CURRENT ASSETS 67,752 164

Current Liabilities:

Accounts payable and accrued expenses 3,000 67,974

Total Current Liabilities 3,000 67,974

Total Liabilities 3,000 67,974

Stockholders' (Deficit)

Common stock 1,014 ^[1] 264 ^[1]

Common stock to be issued 80,000

Additional paid-in capital 120,670 26,636

Deficit accumulated during the development stage (136,932) (94,710)

Total Stockholders' Equity (Deficit) 64,752 (67,810)

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) $ 67,752 $ 164

[1] $0.0001 par value, 50,000,000 shares authorized, 10,145,000 and 2,645,000 shares issued and outstanding at January 31, 2014 and April 30, 2013, respectively.

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Note 2 - Company Background and Organization
9 Months Ended

Jan. 31, 2014

Notes

Note 2 - Company Background and Organization
NOTE 2 – COMPANY BACKGROUND AND ORGANIZATION

Enhance-Your-Reputation.Com, Inc., (the Company), was incorporated on March 11, 2011, under the laws of the State of Florida. On September 25, 2013 the Company changed its name to its current name, Enhance-Your-Reputation.Com, Inc. We were incorporated for the purpose of providing an online marketplace for artwork created by German artist Reinhold Mackenroth on the internet. Unfortunately, sales did not materialize as expected, and as such, we decided to transition our operations by going into the reputation management and enhancement business. As a result of such things as Ripoffreport.com and other negative reporting sites on the internet, the enhancement and correction of online reputations is a growing business which we believe will continue to grow. A quick search on Google reveals that numerous companies have sprung up on line to repair reputations. Most of the time, the goal is to create branded domains or have other information posted on search engines which push the bad reports down to either the second or third page on the search engine. Historically, when doing background checks on the web, most do not go beyond the first page. The Company retained a web designer and its web site “Enhance-Your-Repuation.Com” is now operational. The Company may look to acquire similar businesses and intends to advertise to promote its business. We also intend to hire one or more sales representatives whose job will be to search the web for negative reporting on individuals and businesses and then contact them and offer our services. In addition, the Company is actively seeking investors to help grow its business.

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Note 3 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Details) (USD $)

Jan. 31, 2014

Details

Cash $ 67,252

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Note 5 - Related Party Transactions (Details) (USD $)
3 Months Ended 9 Months Ended 35 Months Ended 12 Months Ended

Jan. 31, 2013

Jan. 31, 2014

Jan. 31, 2013

Jan. 31, 2014

Sep. 01, 2013

Apr. 30, 2013

Oct. 31, 2012

Mackenroth

Sep. 27, 2013

Ward

Payroll-Officer $ 10,000 $ 10,000 $ 30,000 $ 70,000 $ 40,000

Accrued Salaries, Current 70,000

Common Stock, Shares, Issued 7,500,000

Common Stock, Par or Stated Value Per Share $ 0.001

Common stock $ 1,014 ^[1] $ 1,014 ^[1] $ 264 ^[1] $ 750

[1] $0.0001 par value, 50,000,000 shares authorized, 10,145,000 and 2,645,000 shares issued and outstanding at January 31, 2014 and April 30, 2013, respectively.

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Note 3 - Summary of Significant Accounting Policies
9 Months Ended

Jan. 31, 2014

Notes

Note 3 - Summary of Significant Accounting Policies
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation – Development Stage Company

The Company is a development stage company as defined by ASC 915-10, “Development Stage Entities”. All losses accumulated since inception have been considered as part of the Company’s development stage activities. The Company has not earned any significant revenue from operations.

Among the disclosures required for development stage companies’ is that the financial statements be identified as those of a development stage company, and that the statements of operations, stockholders’ equity and cash flows disclose activity since the date of the Company’s inception.

Accounting Basis

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting). The Company has adopted an April 30 fiscal year end.

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company’s cash balance as of January 31, 2014 totaled $67,252.

Fair Value of Financial Instruments

The Company’s financial instruments consist of cash and cash equivalents and accounts payable and accrued expenses. The carrying amounts of the Company’s financial instruments approximate fair value because of the short term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect those estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments.

Income Taxes

In accordance with ASC 740, deferred income taxes and benefits will be provided for the results of operations of the Company. The tax effects of temporary differences and carry-forwards that give rise to significant portion of deferred tax assets and liabilities will be recognized as appropriate.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition

The company recognizes revenue when (a) pervasive evidence of an arrangement exists (b) products are delivered or services have been rendered (c) the sales price is fixed or determinable, and (d) collection is reasonably assured.

Stock Based Compensation

Stock based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Basic Income (Loss) Per Share

Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common stock by the weighted average number of shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. As of January 31, 2014 there were 8,000,000 unissued shares not used to calculate the diluted weighted average number of shares due to their anti-dilutive effect on earnings per share.

Recent Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position, or cash flows.

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Enhance-Your-Reputation.com, Inc. - Statements of Operations (USD $)
3 Months Ended 9 Months Ended 35 Months Ended

Jan. 31, 2014

Jan. 31, 2013

Jan. 31, 2014

Jan. 31, 2013

Jan. 31, 2014

Income Statement

Revenues $ 2,000 $ 2,000 $ 4,800

Expenses:

Payroll-Officer 10,000 10,000 30,000 70,000

General and administrative 18,258 2,195 34,222 9,765 71,732

TOTAL EXPENSES 18,258 12,195 4,422 39,765 141,732

Net (Loss) Before Income Taxes (16,258) (12,195) (42,222) (39,765) (136,932)

Provision for income taxes

Net (Loss) $ (16,258) $ (12,195) $ (42,222) $ (39,765) $ (136,932)

Net (Loss) Per Share- Basic and Diluted $ 0.00 $ 0.00 $ (0.01) $ (0.02)

Weighted average outstanding shares- basic and diluted 10,145,000 2,645,000 6,096,087 2,645,000

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Note 3 - Summary of Significant Accounting Policies: Use of Estimates (Policies)
9 Months Ended

Jan. 31, 2014

Policies

Use of Estimates
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Document and Entity Information
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Document and Entity Information:

Entity Registrant Name Enhance-Your-Reputation.com, Inc.

Document Type 10-Q

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Entity Central Index Key 0001518720

Current Fiscal Year End Date --04-30

Entity Common Stock, Shares Outstanding 2,645,000

Entity Filer Category Smaller Reporting Company

Entity Current Reporting Status Yes

Entity Voluntary Filers No

Entity Well-known Seasoned Issuer No

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Policies

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Enhance-Your-Reputation.com, Inc. - Statements of Cash Flows (USD $)
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Jan. 31, 2014

Jan. 31, 2013

Jan. 31, 2014

Cash flows from operating activities:

Net (Loss) $ (42,222) $ (39,765) $ (136,932)

Changes in operating assets and liabilities:

Increase in prepaid expenses (500) (500)

Increase in accounts payable and accrued expenses 5,026 28,250 73,000

Net Cash Used by Operating Activities (37,696) (11,515) (64,432)

Cash Flows From Financing Activities:

Proceeds from sale of common stock 87,500 102,250

Capital contributions from officers 17,284 10,650 29,434

Net Cash Provided by Financing Activities 104,784 10,650 131,684

NET INCREASE (DECREASE) IN CASH 67,088 (865) 67,252

Cash, beginning of period 164 1,074

Cash, end of period 67,252 209 67,252

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Cash paid for taxes

Accrued officer compensation forgiven and donated as contributed capital $ 70,000 $ 70,000

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Note 3 - Summary of Significant Accounting Policies: Basis of Presentation - Development Stage Company (Policies)
9 Months Ended

Jan. 31, 2014

Policies

Basis of Presentation - Development Stage Company
Basis of Presentation – Development Stage Company

The Company is a development stage company as defined by ASC 915-10, “Development Stage Entities”. All losses accumulated since inception have been considered as part of the Company’s development stage activities. The Company has not earned any significant revenue from operations.

Among the disclosures required for development stage companies’ is that the financial statements be identified as those of a development stage company, and that the statements of operations, stockholders’ equity and cash flows disclose activity since the date of the Company’s inception.

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Note 7 - Subsequent Events
9 Months Ended

Jan. 31, 2014

Notes

Note 7 - Subsequent Events
NOTE 7 – Subsequent Events

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Note 4 - Stockholders' Equity, Sales of Common Stock, and Contributed Capital Transactions (Details) (USD $)
3 Months Ended

Jan. 31, 2014

Oct. 31, 2013

Details

Legal Fees $ 1,750 $ 22,284

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Note 3 - Summary of Significant Accounting Policies: Stock Based Compensation (Policies)
9 Months Ended

Jan. 31, 2014

Policies

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Note 3 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)
9 Months Ended

Jan. 31, 2014

Policies

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Note 3 - Summary of Significant Accounting Policies: Accounting Basis (Policies)
9 Months Ended

Jan. 31, 2014

Policies

Accounting Basis
Accounting Basis

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting). The Company has adopted an April 30 fiscal year end.

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The entire disclosure for the basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).

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Note 3 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)
9 Months Ended

Jan. 31, 2014

Policies

Cash and Cash Equivalents
Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company’s cash balance as of January 31, 2014 totaled $67,252.

X

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Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

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Note 3 - Summary of Significant Accounting Policies: Income Taxes (Policies)
9 Months Ended

Jan. 31, 2014

Policies

Income Taxes
Income Taxes

In accordance with ASC 740, deferred income taxes and benefits will be provided for the results of operations of the Company. The tax effects of temporary differences and carry-forwards that give rise to significant portion of deferred tax assets and liabilities will be recognized as appropriate.

X

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

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Note 3 - Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)
9 Months Ended

Jan. 31, 2014

Policies

Recent Accounting Pronouncements
Recent Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position, or cash flows.

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Note 1 - Interim Unaudited Financial Statements
9 Months Ended

Jan. 31, 2014

Notes

Note 1 - Interim Unaudited Financial Statements
NOTE 1 – INTERIM UNAUDITED FINANCIAL STATEMENTS

The balance sheet of Enhance-Your-Reputation.com, Inc. (the “Company”) as of January 31, 2014, and the statements of operations and cash flows for the three and nine months then ended, and the statement of stockholders’ equity from inception (March 11, 2011) to January 31, 2014, have not been audited. However, in the opinion of management, such information includes all adjustments (consisting only of normal recurring adjustments) which are necessary to properly reflect the financial position of the Company as of January 31, 2014, and the results of its operations and cash flows for the three and nine months ended, and its changes in stockholders’ equity from inception (March 11, 2011) to January 31, 2014.

Certain information and notes normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted, although management believes that the disclosures are adequate to make the information presented not misleading and in conformity with the rules of the Securities and Exchange Commission. Interim period results are not necessarily indicative of the results to be achieved for an entire year. These financial statements should be read in conjunction with the financial statements and notes to financial statements included in the Company’s financial statements as filed on Form 10-K for the fiscal year ended April 30, 2013.

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Note 6 - Income Taxes
9 Months Ended

Jan. 31, 2014

Notes

Note 6 - Income Taxes
NOTE 6 – Income Taxes

In September 2013, the Company’s sole shareholder/President sold 100% of his common stock to the Company’s new President. Pursuant to Internal Revenue Service (IRS) Code Section 382, an ownership change of greater than 50% triggers certain limits to the corporation’s right to use its net operating loss (NOL) carryovers each year thereafter to an annual percentage of the fair market value of the corporation at the time of the ownership change.

The Company is in the process of determining the extent of which the ownership change will have on its ability to utilize the NOL’s it incurred prior to the ownership change.

No deferred tax asset has been reported in the financial statements because the Company believes there is a 50% or greater chance that its NOL’s will expire unused. Accordingly, the potential tax benefits of the NOL carryforwards are offset by a valuation allowance of the same amount.

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Note 3 - Summary of Significant Accounting Policies: Basic Income (loss) Per Share (Policies)
9 Months Ended

Jan. 31, 2014

Policies

Basic Income (loss) Per Share
Basic Income (Loss) Per Share

Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common stock by the weighted average number of shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. As of January 31, 2014 there were 8,000,000 unissued shares not used to calculate the diluted weighted average number of shares due to their anti-dilutive effect on earnings per share.

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Enhance-Your-Reputation.com, Inc. - Statements of Operations (USD $)	3 Months Ended		9 Months Ended		35 Months Ended
	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014
Income Statement
Revenues	$ 2,000		$ 2,000		$ 4,800
Expenses:
Payroll-Officer		10,000	10,000	30,000	70,000
General and administrative	18,258	2,195	34,222	9,765	71,732
TOTAL EXPENSES	18,258	12,195	4,422	39,765	141,732
Net (Loss) Before Income Taxes	(16,258)	(12,195)	(42,222)	(39,765)	(136,932)
Provision for income taxes
Net (Loss)	$ (16,258)	$ (12,195)	$ (42,222)	$ (39,765)	$ (136,932)
Net (Loss) Per Share- Basic and Diluted	$ 0.00	$ 0.00	$ (0.01)	$ (0.02)
Weighted average outstanding shares- basic and diluted	10,145,000	2,645,000	6,096,087	2,645,000

Document and Entity Information	9 Months Ended
Document and Entity Information	Jan. 31, 2014
Document and Entity Information:
Entity Registrant Name	Enhance-Your-Reputation.com, Inc.
Document Type	10-Q
Document Period End Date	Jan. 31, 2014
Amendment Flag	false
Entity Central Index Key	0001518720
Current Fiscal Year End Date	--04-30
Entity Common Stock, Shares Outstanding	2,645,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q3

Note 4 - Stockholders' Equity, Sales of Common Stock, and Contributed Capital Transactions (Details) (USD $)	3 Months Ended
	Jan. 31, 2014	Oct. 31, 2013
Details
Legal Fees	$ 1,750	$ 22,284